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Convention Center Facility Financing Assistance Act

This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (Department) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of the Department and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.

This guidance document may change with updated information or added examples. The Department recommends you do not print this document. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.

A Nebraska political subdivision could have applied for state financial assistance to help acquire, construct, improve, equip, or finance a temperature-controlled convention center, meeting center, or sports arena, through December 31, 2012. Because no further applications for state assistance can be received, the only political subdivisions receiving state assistance, or turnback, under this Act are the City of Omaha for the CenturyLink Center, and the City of Lincoln for the Pinnacle Bank Arena. The turnback is equal to 70% of state sales tax collected by retailers on the premises of or delivered to the convention center, meeting center, or sports arena, on ticket sales for events in these facilities, and by hotels located within 200 yards of the CenturyLink Center or 450 yards of the Pinnacle Bank Arena. See Neb. Rev. Stat. ยงยง 13-2601 to 13-2613.

Notice to CenturyLink Center, Pinnacle Bank Arena, or Ralston Arena Retailers and Vendors

Convention Center Facility Financing Assistance Act/Sports Arena Facility Financing
Assistance Act Sales and Use Tax Information Form

  • Every person collecting and reporting sales tax for taxable sales or services made on the premises of or delivered to the CenturyLink Center or Pinnacle Bank Arena must remit this form.
For additional information regarding the Convention Center Facility Financing Assistance Act, please contact George Kilpatrick at 402-471-6024 or george.kilpatrick@nebraska.gov.


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